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id="toc-Accounting-sublist" class="vector-toc-list"> <li id="toc-Integrated_audits" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Integrated_audits"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Integrated audits</span> </div> </a> <ul id="toc-Integrated_audits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Assessments" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Assessments"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Assessments</span> </div> </a> <ul id="toc-Assessments-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Auditors" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Auditors"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Auditors</span> </div> </a> <ul id="toc-Auditors-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Performance_audits" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Performance_audits"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Performance audits</span> </div> </a> <ul id="toc-Performance_audits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Quality_audits" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Quality_audits"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Quality audits</span> </div> </a> <ul id="toc-Quality_audits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Project_audit" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Project_audit"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Project audit</span> </div> </a> <ul id="toc-Project_audit-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Energy_audits" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Energy_audits"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Energy audits</span> </div> </a> <ul id="toc-Energy_audits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Operations_audit" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Operations_audit"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>Operations audit</span> </div> </a> <ul id="toc-Operations_audit-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Forensic_audits" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Forensic_audits"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Forensic audits</span> </div> </a> <ul id="toc-Forensic_audits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">12</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">13</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span 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Available in 62 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-62" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">62 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Oudit" title="Oudit – Afrikaans" lang="af" hreflang="af" data-title="Oudit" data-language-autonym="Afrikaans" data-language-local-name="Afrikaans" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%AA%D8%AF%D9%82%D9%8A%D9%82_(%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9)" title="تدقيق (محاسبة) – Arabic" lang="ar" hreflang="ar" data-title="تدقيق (محاسبة)" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-as mw-list-item"><a href="https://as.wikipedia.org/wiki/%E0%A6%85%27%E0%A6%A1%E0%A6%BF%E0%A6%9F" title="অ'ডিট – Assamese" lang="as" hreflang="as" data-title="অ'ডিট" data-language-autonym="অসমীয়া" data-language-local-name="Assamese" class="interlanguage-link-target"><span>অসমীয়া</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Audit" title="Audit – Azerbaijani" lang="az" hreflang="az" data-title="Audit" data-language-autonym="Azərbaycanca" data-language-local-name="Azerbaijani" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%B9%E0%A6%BF%E0%A6%B8%E0%A6%BE%E0%A6%AC_%E0%A6%AA%E0%A6%B0%E0%A7%80%E0%A6%95%E0%A7%8D%E0%A6%B7%E0%A6%A3" title="হিসাব পরীক্ষণ – Bangla" lang="bn" hreflang="bn" data-title="হিসাব পরীক্ষণ" data-language-autonym="বাংলা" data-language-local-name="Bangla" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%90%D1%9E%D0%B4%D1%8B%D1%82" title="Аўдыт – Belarusian" lang="be" hreflang="be" data-title="Аўдыт" data-language-autonym="Беларуская" data-language-local-name="Belarusian" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%90%D1%9E%D0%B4%D1%8B%D1%82" title="Аўдыт – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Аўдыт" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%9E%D0%B4%D0%B8%D1%82" title="Одит – Bulgarian" lang="bg" hreflang="bg" data-title="Одит" data-language-autonym="Български" data-language-local-name="Bulgarian" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Auditoria" title="Auditoria – Catalan" lang="ca" hreflang="ca" data-title="Auditoria" data-language-autonym="Català" data-language-local-name="Catalan" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Audit" title="Audit – Czech" lang="cs" hreflang="cs" data-title="Audit" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Audit" title="Audit – German" lang="de" hreflang="de" data-title="Audit" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Audit" title="Audit – Estonian" lang="et" hreflang="et" data-title="Audit" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Auditor%C3%ADa" title="Auditoría – Spanish" lang="es" hreflang="es" data-title="Auditoría" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/A%C5%ADdito" title="Aŭdito – Esperanto" lang="eo" hreflang="eo" data-title="Aŭdito" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Kontu-ikuskaritza" title="Kontu-ikuskaritza – Basque" lang="eu" hreflang="eu" data-title="Kontu-ikuskaritza" data-language-autonym="Euskara" data-language-local-name="Basque" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%AD%D8%B3%D8%A7%D8%A8%D8%B1%D8%B3%DB%8C" title="حسابرسی – Persian" lang="fa" hreflang="fa" data-title="حسابرسی" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Audit" title="Audit – French" lang="fr" hreflang="fr" data-title="Audit" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EA%B0%90%EC%82%AC_(%EC%9C%84%ED%97%98_%EA%B4%80%EB%A6%AC)" title="감사 (위험 관리) – Korean" lang="ko" hreflang="ko" data-title="감사 (위험 관리)" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B1%D5%B8%D6%82%D5%A4%D5%AB%D5%BF" title="Աուդիտ – Armenian" lang="hy" hreflang="hy" data-title="Աուդիտ" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%AA%E0%A4%B0%E0%A5%80%E0%A4%95%E0%A5%8D%E0%A4%B7%E0%A4%BE" title="लेखापरीक्षा – Hindi" lang="hi" hreflang="hi" data-title="लेखापरीक्षा" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Financijska_revizija" title="Financijska revizija – Croatian" lang="hr" hreflang="hr" data-title="Financijska revizija" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Audit" title="Audit – Indonesian" lang="id" hreflang="id" data-title="Audit" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Audit" title="Audit – Italian" lang="it" hreflang="it" data-title="Audit" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%B2%E0%B3%86%E0%B2%95%E0%B3%8D%E0%B2%95_%E0%B2%AA%E0%B2%B0%E0%B2%BF%E0%B2%B6%E0%B3%8B%E0%B2%A7%E0%B2%A8%E0%B3%86" title="ಲೆಕ್ಕ ಪರಿಶೋಧನೆ – Kannada" lang="kn" hreflang="kn" data-title="ಲೆಕ್ಕ ಪರಿಶೋಧನೆ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="Kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%A0%D0%B5%D0%B2%D0%B8%D0%B7%D0%B8%D1%8F" title="Ревизия – Kazakh" lang="kk" hreflang="kk" data-title="Ревизия" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – Kyrgyz" lang="ky" hreflang="ky" data-title="Аудит" data-language-autonym="Кыргызча" data-language-local-name="Kyrgyz" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Audits" title="Audits – Latvian" lang="lv" hreflang="lv" data-title="Audits" data-language-autonym="Latviešu" data-language-local-name="Latvian" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Audit" title="Audit – Luxembourgish" lang="lb" hreflang="lb" data-title="Audit" data-language-autonym="Lëtzebuergesch" data-language-local-name="Luxembourgish" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Auditas" title="Auditas – Lithuanian" lang="lt" hreflang="lt" data-title="Auditas" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/Audit" title="Audit – Hungarian" lang="hu" hreflang="hu" data-title="Audit" data-language-autonym="Magyar" data-language-local-name="Hungarian" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-mai mw-list-item"><a href="https://mai.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%AA%E0%A4%B0%E0%A5%80%E0%A4%95%E0%A5%8D%E0%A4%B7%E0%A4%A3" title="लेखापरीक्षण – Maithili" lang="mai" hreflang="mai" data-title="लेखापरीक्षण" data-language-autonym="मैथिली" data-language-local-name="Maithili" class="interlanguage-link-target"><span>मैथिली</span></a></li><li class="interlanguage-link interwiki-ml mw-list-item"><a href="https://ml.wikipedia.org/wiki/%E0%B4%93%E0%B4%A1%E0%B4%BF%E0%B4%B1%E0%B5%8D%E0%B4%B1%E0%B4%BF%E0%B4%99%E0%B5%8D" title="ഓഡിറ്റിങ് – Malayalam" lang="ml" hreflang="ml" data-title="ഓഡിറ്റിങ്" data-language-autonym="മലയാളം" data-language-local-name="Malayalam" class="interlanguage-link-target"><span>മലയാളം</span></a></li><li class="interlanguage-link interwiki-arz mw-list-item"><a href="https://arz.wikipedia.org/wiki/%D9%85%D8%B1%D8%A7%D8%AC%D8%B9%D9%87" title="مراجعه – Egyptian Arabic" lang="arz" hreflang="arz" data-title="مراجعه" data-language-autonym="مصرى" data-language-local-name="Egyptian Arabic" class="interlanguage-link-target"><span>مصرى</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Audit" title="Audit – Malay" lang="ms" hreflang="ms" data-title="Audit" data-language-autonym="Bahasa Melayu" data-language-local-name="Malay" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – Mongolian" lang="mn" hreflang="mn" data-title="Аудит" data-language-autonym="Монгол" data-language-local-name="Mongolian" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Auditing" title="Auditing – Dutch" lang="nl" hreflang="nl" data-title="Auditing" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%AA%E0%A4%B0%E0%A5%80%E0%A4%95%E0%A5%8D%E0%A4%B7%E0%A4%A3" title="लेखापरीक्षण – Nepali" lang="ne" hreflang="ne" data-title="लेखापरीक्षण" data-language-autonym="नेपाली" data-language-local-name="Nepali" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-new mw-list-item"><a href="https://new.wikipedia.org/wiki/%E0%A4%B8%E0%A4%AE%E0%A4%BE" title="समा – Newari" lang="new" hreflang="new" data-title="समा" data-language-autonym="नेपाल भाषा" data-language-local-name="Newari" class="interlanguage-link-target"><span>नेपाल भाषा</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E7%9B%A3%E6%9F%BB" title="監査 – Japanese" lang="ja" hreflang="ja" data-title="監査" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Revisjon" title="Revisjon – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Revisjon" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Audit" title="Audit – Uzbek" lang="uz" hreflang="uz" data-title="Audit" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="Uzbek" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Ouditoria" title="Ouditoria – Papiamento" lang="pap" hreflang="pap" data-title="Ouditoria" data-language-autonym="Papiamentu" data-language-local-name="Papiamento" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Audyt" title="Audyt – Polish" lang="pl" hreflang="pl" data-title="Audyt" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Auditoria" title="Auditoria – Portuguese" lang="pt" hreflang="pt" data-title="Auditoria" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Audit" title="Audit – Romanian" lang="ro" hreflang="ro" data-title="Audit" data-language-autonym="Română" data-language-local-name="Romanian" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – Russian" lang="ru" hreflang="ru" data-title="Аудит" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sa mw-list-item"><a href="https://sa.wikipedia.org/wiki/%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%AA%E0%A4%B0%E0%A5%80%E0%A4%95%E0%A5%8D%E0%A4%B7%E0%A4%BE" title="लेखापरीक्षा – Sanskrit" lang="sa" hreflang="sa" data-title="लेखापरीक्षा" data-language-autonym="संस्कृतम्" data-language-local-name="Sanskrit" class="interlanguage-link-target"><span>संस्कृतम्</span></a></li><li class="interlanguage-link interwiki-sco mw-list-item"><a href="https://sco.wikipedia.org/wiki/Audit" title="Audit – Scots" lang="sco" hreflang="sco" data-title="Audit" data-language-autonym="Scots" data-language-local-name="Scots" class="interlanguage-link-target"><span>Scots</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Audit" title="Audit – Simple English" lang="en-simple" hreflang="en-simple" data-title="Audit" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Audit_(fungovanie_organiz%C3%A1cie)" title="Audit (fungovanie organizácie) – Slovak" lang="sk" hreflang="sk" data-title="Audit (fungovanie organizácie)" data-language-autonym="Slovenčina" data-language-local-name="Slovak" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-su mw-list-item"><a href="https://su.wikipedia.org/wiki/Audit" title="Audit – Sundanese" lang="su" hreflang="su" data-title="Audit" data-language-autonym="Sunda" data-language-local-name="Sundanese" class="interlanguage-link-target"><span>Sunda</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Auditointi" title="Auditointi – Finnish" lang="fi" hreflang="fi" data-title="Auditointi" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Revision" title="Revision – Swedish" lang="sv" hreflang="sv" data-title="Revision" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Audit" title="Audit – Tagalog" lang="tl" hreflang="tl" data-title="Audit" data-language-autonym="Tagalog" data-language-local-name="Tagalog" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – Tajik" lang="tg" hreflang="tg" data-title="Аудит" data-language-autonym="Тоҷикӣ" data-language-local-name="Tajik" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Denetim" title="Denetim – Turkish" lang="tr" hreflang="tr" data-title="Denetim" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%90%D1%83%D0%B4%D0%B8%D1%82" title="Аудит – Ukrainian" lang="uk" hreflang="uk" data-title="Аудит" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-ur mw-list-item"><a href="https://ur.wikipedia.org/wiki/%D8%AA%D9%86%D9%82%DB%8C%D8%AD" title="تنقیح – Urdu" lang="ur" hreflang="ur" data-title="تنقیح" data-language-autonym="اردو" data-language-local-name="Urdu" class="interlanguage-link-target"><span>اردو</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Ki%E1%BB%83m_to%C3%A1n" title="Kiểm toán – Vietnamese" lang="vi" hreflang="vi" data-title="Kiểm toán" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E5%AE%A1%E8%AE%A1" title="审计 – Wu" lang="wuu" hreflang="wuu" data-title="审计" data-language-autonym="吴语" data-language-local-name="Wu" 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</div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Independent examination of an organization</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable"><span>For other uses, see <a href="/wiki/Audit_(disambiguation)" class="mw-disambig" title="Audit (disambiguation)">Audit (disambiguation)</a>.</span> <span>"Auditing" redirects here. For the Scientology practice, see <a href="/wiki/Auditing_(Scientology)" title="Auditing (Scientology)">Auditing (Scientology)</a>.</span> <span>"Paper trail" redirects here. For the T.I. album, see <a href="/wiki/Paper_Trail" title="Paper Trail">Paper Trail</a>. For the video game, see <a href="/wiki/Paper_Trail_(video_game)" title="Paper Trail (video game)"><i>Paper Trail</i> (video game)</a>.</span></div> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output 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accounting"><tbody><tr><td class="sidebar-pretitle">Part of <a href="/wiki/Category:Accounting" title="Category:Accounting">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Accounting" title="Accounting">Accounting</a></th></tr><tr><td class="sidebar-image"><span class="notpageimage" typeof="mw:File"><a href="/wiki/File:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td class="sidebar-above"> <div class="hlist"><ul><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Tax_accounting_in_the_United_States" title="Tax accounting in the United States">Tax</a></li></ul></div></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed noborder"><div class="sidebar-list-title" style="color: var(--color-base)">Major types</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a class="mw-selflink selflink">Audit</a></li><li><a href="/wiki/Budget" title="Budget">Budget</a></li><li><a href="/wiki/Cost_accounting" title="Cost accounting">Cost</a></li><li><a href="/wiki/Forensic_accounting" title="Forensic accounting">Forensic</a></li><li><a href="/wiki/Financial_accounting" title="Financial accounting">Financial</a></li><li><a href="/wiki/Fund_accounting" title="Fund accounting">Fund</a></li><li><a href="/wiki/Governmental_accounting" title="Governmental accounting">Governmental</a></li><li><a href="/wiki/Management_accounting" title="Management accounting">Management</a></li><li><a href="/wiki/Social_accounting" title="Social accounting">Social</a></li><li><a href="/wiki/Tax_accounting" class="mw-redirect" title="Tax accounting">Tax</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Key concepts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accounting_period" title="Accounting period">Accounting period</a></li><li><a href="/wiki/Accrual" title="Accrual">Accrual</a></li><li><a href="/wiki/Constant_purchasing_power_accounting" title="Constant purchasing power accounting">Constant purchasing power</a></li><li><a href="/wiki/Economic_entity" title="Economic entity">Economic entity</a></li><li><a href="/wiki/Fair_value" title="Fair value">Fair value</a></li><li><a href="/wiki/Going_concern" title="Going concern">Going concern</a></li><li><a href="/wiki/Historical_cost" title="Historical cost">Historical cost</a></li><li><a href="/wiki/Matching_principle" title="Matching principle">Matching principle</a></li><li><a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">Materiality</a></li><li><a href="/wiki/Revenue_recognition" title="Revenue recognition">Revenue recognition</a></li><li><a href="/wiki/Unit_of_account" title="Unit of account">Unit of account</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Selected accounts</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Asset" title="Asset">Assets</a></li><li><a href="/wiki/Cash" title="Cash">Cash</a></li><li><a href="/wiki/Cost_of_goods_sold" title="Cost of goods sold">Cost of goods sold</a></li><li><a href="/wiki/Depreciation" title="Depreciation">Depreciation</a> / <a href="/wiki/Amortization_(business)" class="mw-redirect" title="Amortization (business)">Amortization (business)</a></li><li><a href="/wiki/Equity_(finance)" title="Equity (finance)">Equity</a></li><li><a href="/wiki/Expense" title="Expense">Expenses</a></li><li><a href="/wiki/Goodwill_(accounting)" title="Goodwill (accounting)">Goodwill</a></li><li><a href="/wiki/Liability_(financial_accounting)" title="Liability (financial accounting)">Liabilities</a></li><li><a href="/wiki/Profit_(accounting)" title="Profit (accounting)">Profit</a></li><li><a href="/wiki/Revenue" title="Revenue">Revenue</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Accounting_standard" title="Accounting standard">Accounting standards</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Generally_accepted_accounting_principles" class="mw-redirect" title="Generally accepted accounting principles">Generally-accepted principles</a></li><li><a href="/wiki/Generally_accepted_auditing_standards" class="mw-redirect" title="Generally accepted auditing standards">Generally-accepted auditing standards</a></li><li><a href="/wiki/Convergence_of_accounting_standards" title="Convergence of accounting standards">Convergence</a></li><li><a href="/wiki/International_Financial_Reporting_Standards" title="International Financial Reporting Standards">International Financial Reporting Standards</a></li><li><a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a></li><li><a href="/wiki/Management_Accounting_Principles" class="mw-redirect" title="Management Accounting Principles">Management Accounting Principles</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Financial_statement" title="Financial statement">Financial statements</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Annual_report" title="Annual report">Annual report</a></li><li><a href="/wiki/Balance_sheet" title="Balance sheet">Balance sheet</a></li><li><a href="/wiki/Cash_flow_statement" title="Cash flow statement">Cash-flow</a></li><li><a href="/wiki/Statement_of_changes_in_equity" title="Statement of changes in equity">Equity</a></li><li><a href="/wiki/Income_statement" title="Income statement">Income</a></li><li><a href="/wiki/Management_discussion_and_analysis" class="mw-redirect" title="Management discussion and analysis">Management discussion</a></li><li><a href="/wiki/Financial_statement_analysis" title="Financial statement analysis">Financial statement analysis</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a href="/wiki/Bookkeeping" title="Bookkeeping">Bookkeeping</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Bank_reconciliation" title="Bank reconciliation">Bank reconciliation</a></li><li><a href="/wiki/Debits_and_credits" title="Debits and credits">Debits and credits</a></li><li><a href="/wiki/Double-entry_bookkeeping_system" class="mw-redirect" title="Double-entry bookkeeping system">Double-entry system</a></li><li><a href="/wiki/FIFO_and_LIFO_accounting" title="FIFO and LIFO accounting">FIFO and LIFO</a></li><li><a href="/wiki/General_journal" title="General journal">Journal</a></li><li><a href="/wiki/Ledger" title="Ledger">Ledger</a> / <a href="/wiki/General_ledger" title="General ledger">General ledger</a></li><li><a href="/wiki/Trial_balance" title="Trial balance">Trial balance</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)"><a class="mw-selflink selflink">Auditing</a></div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Financial_audit" title="Financial audit">Financial</a></li><li><a href="/wiki/Internal_audit" title="Internal audit">Internal</a></li><li><a href="/wiki/Accounting_networks_and_associations" class="mw-redirect" title="Accounting networks and associations">Firms</a></li><li><a href="/wiki/Auditor%27s_report" title="Auditor's report">Report</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">People and organizations</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Accountant" title="Accountant">Accountants</a></li><li><a href="/wiki/Category:Accounting_organizations" title="Category:Accounting organizations">Accounting organizations</a></li><li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Development</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/History_of_accounting" title="History of accounting">History</a></li><li><a href="/wiki/Accounting_research" title="Accounting research">Research</a></li><li><a href="/wiki/Positive_accounting" title="Positive accounting">Positive accounting</a></li><li><a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="color: var(--color-base)">Misconduct</div><div class="sidebar-list-content mw-collapsible-content"><div class="hlist"><ul><li><a href="/wiki/Creative_accounting" title="Creative accounting">Creative</a></li><li><a href="/wiki/Earnings_management" title="Earnings management">Earnings management</a></li><li><a href="/wiki/Error_account" title="Error account">Error account</a></li><li><a href="/wiki/Hollywood_accounting" title="Hollywood accounting">Hollywood</a></li><li><a href="/wiki/Off-balance-sheet" title="Off-balance-sheet">Off-balance-sheet</a></li><li><a href="/wiki/Two_sets_of_books" title="Two sets of books">Two sets of books</a></li></ul></div></div></div></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Accounting" title="Template:Accounting"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Accounting" title="Template talk:Accounting"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Accounting" title="Special:EditPage/Template:Accounting"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/File:Audit_Cycle.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/2/26/Audit_Cycle.jpg/300px-Audit_Cycle.jpg" decoding="async" width="300" height="309" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/2/26/Audit_Cycle.jpg/450px-Audit_Cycle.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/2/26/Audit_Cycle.jpg 2x" data-file-width="554" data-file-height="570" /></a><figcaption>Some typical stages in the audit process</figcaption></figure> <p>An <b>audit</b> is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon."<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> In a narrower sense, an audit refers specifically to the verification of financial statements, primarily assessing their authenticity, legality, and fairness.<sup id="cite_ref-:1_2-0" class="reference"><a href="#cite_note-:1-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> In a broader sense, an audit encompasses not only financial auditing but also operational, compliance, management, environmental, and other specialized areas. Its purpose extends beyond verifying financial data to ensuring the efficiency, compliance, and risk management of a business's overall operations.<sup id="cite_ref-:1_2-1" class="reference"><a href="#cite_note-:1-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Audits provide third-party assurance to various <a href="/wiki/Stakeholder_theory" title="Stakeholder theory">stakeholders</a> that the audited subject matter is free from material <a href="/wiki/Misstatement" class="mw-redirect" title="Misstatement">misstatement</a>. By offering this assurance, audits help stakeholders evaluate and enhance the effectiveness of <a href="/wiki/Risk_management" title="Risk management">risk management</a>, <a href="/wiki/Internal_control" title="Internal control">internal controls</a>, and <a href="/wiki/Governance" title="Governance">governance</a> over the subject matter.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p><p>In recent years auditing has expanded to encompass many areas of public and corporate life. Professor <a href="/wiki/Michael_Power_(accountant)" title="Michael Power (accountant)">Michael Power</a> refers to this extension of auditing practices as the "Audit Society".<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Etymology">Etymology</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=1" title="Edit section: Etymology"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The word "audit" derives from the Latin word <i>audire</i> which means "to hear".<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=2" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Auditing has been a safeguard measure since ancient times.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> During medieval times, when manual bookkeeping was prevalent, auditors in Britain used to hear the accounts read out for them and checked that the organization's personnel were not negligent or fraudulent.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> In 1951, Moyer identified that the most important duty of the auditor was to detect fraud.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> Chatfield documented that early United States auditing was viewed mainly as verification of bookkeeping detail.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>The <a href="/wiki/Central_Auditing_Commission_of_the_Communist_Party_of_the_Soviet_Union" title="Central Auditing Commission of the Communist Party of the Soviet Union">Central Auditing Commission of the Communist Party of the Soviet Union</a> (<a href="/wiki/Russian_language" title="Russian language">Russian</a>: <span lang="ru">Центральная ревизионная комиссия КПСС</span>) operated from 1921 to 1990. </p> <div class="mw-heading mw-heading2"><h2 id="Information_technology_audit">Information technology audit</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=3" title="Edit section: Information technology audit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Information_technology_audit" title="Information technology audit">Information technology audit</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Software_audit_review" title="Software audit review">Software audit review</a></div> <p>An <b>information technology audit</b>, or <b>information systems audit</b>, is an examination of the management controls within an <a href="/wiki/Information_technology" title="Information technology">Information technology</a> (IT) <a href="/wiki/Infrastructure" title="Infrastructure">infrastructure</a>. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining <a href="/wiki/Data_integrity" title="Data integrity">data integrity</a>, and operating effectively to achieve the organization's goals or objectives. These reviews may be performed in conjunction with a <a href="/wiki/Financial_audit" title="Financial audit">financial statement audit</a>, <a href="/wiki/Internal_audit" title="Internal audit">internal audit</a>, or other form of attestation engagement. </p> <div class="mw-heading mw-heading2"><h2 id="Accounting">Accounting</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=4" title="Edit section: Accounting"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Financial_audit" title="Financial audit">Financial audit</a> and <a href="/wiki/Internal_control" title="Internal control">Internal control</a></div> <p>Due to strong incentives (including <a href="/wiki/Taxation" class="mw-redirect" title="Taxation">taxation</a>, <a href="/wiki/Misselling" title="Misselling">misselling</a> and other forms of fraud) to misstate financial information, auditing has become a legal requirement for many entities who have the power to exploit financial information for personal gain. Traditionally, audits were mainly associated with gaining information about financial systems and the financial records of a company or a business. Financial audits also assess whether a business or corporation adheres to legal duties as well as other applicable statutory customs and regulations.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p><p>Financial audits are performed to ascertain the <a href="/wiki/Validity_(statistics)" title="Validity (statistics)">validity</a> and <a href="/wiki/Reliability_(statistics)" title="Reliability (statistics)">reliability</a> of information, as well as to provide an <a href="https://en.wiktionary.org/wiki/assessment" class="extiw" title="wikt:assessment">assessment</a> of a system's <a href="/wiki/Internal_control" title="Internal control">internal control</a>. As a result, a third party can express an opinion of the person / organization / system (etc.) in question. The opinion given on financial statements will depend on the <a href="/wiki/Audit_evidence" title="Audit evidence">audit evidence</a> obtained. </p><p>A statutory audit is a legally required review of the accuracy of a company's or government's financial statements and records. The purpose of a statutory audit is to determine whether an organization provides a fair and accurate representation of its financial position by examining information such as bank balances, bookkeeping records, and financial transactions. </p><p>Due to constraints, an audit seeks to provide only <b>reasonable assurance</b> that the statements are free from <a href="/wiki/Materiality_(auditing)" title="Materiality (auditing)">material</a> error. Hence, statistical sampling is often adopted in audits. In the case of <a href="/wiki/Financial_audit" title="Financial audit">financial audits</a>, a set of <a href="/wiki/Financial_statements" class="mw-redirect" title="Financial statements">financial statements</a> are said to be true and fair when they are free of material misstatements – a concept influenced by both <a href="/wiki/Numerical_data" class="mw-redirect" title="Numerical data">quantitative</a> (numerical) and <a href="/wiki/Qualitative_data" class="mw-redirect" title="Qualitative data">qualitative</a> factors. But recently, the argument that auditing should go beyond just true and fair is gaining momentum.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> And the US <a href="/wiki/Public_Company_Accounting_Oversight_Board" title="Public Company Accounting Oversight Board">Public Company Accounting Oversight Board</a> has come out with a concept release on the same.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Cost_accounting" title="Cost accounting">Cost accounting</a> is a process for verifying the cost of manufacturing or producing of any article, on the basis of accounts measuring the use of material, labor or other items of cost. In simple words, the term, <i><a href="/wiki/Cost_auditing" title="Cost auditing">cost audit</a></i> means a systematic and accurate verification of the cost accounts and records, and checking for adherence to the cost accounting objectives. According to the Institute of Cost and <a href="/wiki/Management_Accountant" class="mw-redirect" title="Management Accountant">Management Accountants</a>, <a href="/wiki/Cost_auditing" title="Cost auditing">cost audit</a> is "an examination of cost accounting records and verification of facts to ascertain that the cost of the product has been arrived at, in accordance with principles of cost accounting."<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title=" (December 2012)">citation needed</span></a></i>]</sup> </p><p>In most nations, an audit must adhere to generally accepted standards established by governing bodies. These standards assure third parties or external users that they can rely upon the auditor's opinion on the fairness of financial statements or other subjects on which the auditor expresses an opinion. The audit must therefore be precise and accurate, containing no additional misstatements or errors.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (April 2023)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Integrated_audits">Integrated audits</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=5" title="Edit section: Integrated audits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In the US, audits of <a href="/wiki/Publicly_traded" class="mw-redirect" title="Publicly traded">publicly traded</a> companies are governed by rules laid down by the <a href="/wiki/Public_Company_Accounting_Oversight_Board" title="Public Company Accounting Oversight Board">Public Company Accounting Oversight Board</a> (PCAOB), which was established by Section 404 of the <a href="/wiki/Sarbanes%E2%80%93Oxley_Act" title="Sarbanes–Oxley Act">Sarbanes–Oxley Act</a> of 2002. Such an audit is called an integrated audit, where auditors, in addition to an opinion on the financial statements, must also express an opinion on the <i>effectiveness</i> of a company's <i>internal control</i> over financial reporting, in accordance with PCAOB Auditing Standard No. 5.<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> </p><p>There are also new types of integrated auditing becoming available that use unified compliance material (see the unified compliance section in <a href="/wiki/Regulatory_compliance" title="Regulatory compliance">Regulatory compliance</a>). Due to the increasing number of regulations and need for operational transparency, organizations are adopting <a href="/wiki/Risk-based_audit" class="mw-redirect" title="Risk-based audit">risk-based audits</a> that can cover multiple regulations and standards from a single audit event.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2010)">citation needed</span></a></i>]</sup> This is a very new but necessary approach in some sectors to ensure that all the necessary <a href="/wiki/Governance" title="Governance">governance</a> requirements can be met without duplicating effort from both audit and audit hosting resources.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2011)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading3"><h3 id="Assessments">Assessments</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=6" title="Edit section: Assessments"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The purpose of an assessment is to measure something or calculate a value for it. An auditor's objective is to determine whether financial statements are presented fairly, in all material respects, and are free of material misstatement. Although the process of producing an assessment may involve an audit by an independent professional, its purpose is to provide a measurement rather than to express an opinion about the fairness of statements or quality of performance.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Auditors">Auditors</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=7" title="Edit section: Auditors"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Auditors of financial statements & non-financial information (including compliance audit) can be classified into various categories: </p> <ul><li><a href="/wiki/External_auditor" title="External auditor">External auditor</a>/<a href="/wiki/Statutory_auditor" title="Statutory auditor">Statutory auditor</a> is an independent firm engaged by the client subject to the audit to express an opinion on whether the company's <a href="/wiki/Financial_statements" class="mw-redirect" title="Financial statements">financial statements</a> are free of material misstatements, whether due to fraud or error. For <a href="/wiki/Publicly_traded_companies" class="mw-redirect" title="Publicly traded companies">publicly traded companies</a>, external auditors may also be required to express an opinion on the effectiveness of <a href="/wiki/Internal_controls" class="mw-redirect" title="Internal controls">internal controls</a> over <a href="/wiki/Financial_reporting" class="mw-redirect" title="Financial reporting">financial reporting</a>. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most importantly, external auditors, though engaged and paid by the company being audited, should be regarded as independent and remain third party.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2015)">citation needed</span></a></i>]</sup></li> <li><a href="/wiki/Cost_auditor" class="mw-redirect" title="Cost auditor">Cost auditor</a>/Statutory cost auditor is an independent firm engaged by the client subject to the cost audit to express an opinion on whether the company's <a href="/wiki/Cost_accounting" title="Cost accounting">cost statements and cost sheet</a> are free of material misstatements, whether due to fraud or error. For <a href="/wiki/Publicly_traded_companies" class="mw-redirect" title="Publicly traded companies">publicly traded companies</a>, external auditors may also be required to express an opinion on the effectiveness of <a href="/wiki/Internal_controls" class="mw-redirect" title="Internal controls">internal controls</a> over cost reporting. These are Specialized Persons called Cost Accountants in India & CMA globally either Cost & Management Accountants or Certified Management Accountants.</li> <li>Government Auditors review the finances and practices of federal agencies. These auditors report their finds to congress, which uses them to create and manage policies and budgets. Government auditors work for the U.S. Government Accountability Office, and most state governments have similar departments to audit state and municipal agencies.</li> <li>Secretarial <a href="/wiki/Auditor" title="Auditor">auditor</a>/Statutory secretarial auditor is an independent firm engaged by the client subject to the audit of secretarial and applicable laws/compliances of other applicable laws to express an opinion on whether the company's <a href="/wiki/Company_secretary" title="Company secretary">secretarial records</a> and <a href="/wiki/Regulatory_compliance" title="Regulatory compliance">compliance of applicable laws</a> are free of material misstatements, whether due to fraud or error and inviting heavy fines or penalties. For <a href="/wiki/List_of_public_corporations_by_market_capitalization" title="List of public corporations by market capitalization">bigger public companies</a>, external secretarial auditors may also be required to express an opinion on the effectiveness of <a href="/wiki/Internal_controls" class="mw-redirect" title="Internal controls">internal controls</a> over compliances system management of the company. These are Specialized Persons called Company Secretaries in India who are the members of Institute of Company Secretaries of India and holding Certificate of Practice. (<a rel="nofollow" class="external free" href="http://www.icsi.edu/">http://www.icsi.edu/</a>)</li> <li><a href="/wiki/Internal_auditor" title="Internal auditor">Internal auditors</a> are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. The internationally recognized standard setting body for the profession is the Institute of Internal Auditors - IIA (www.theiia.org). The IIA has defined internal auditing as follows: "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes".<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> Thus professional internal auditors provide independent and objective audit and consulting services focused on evaluating whether the board of directors, shareholders, stakeholders, and corporate executives have reasonable assurance that the organization's governance, risk management, and control processes are designed adequately and function effectively. Internal audit professionals (<a href="/wiki/Certified_Internal_Auditors" class="mw-redirect" title="Certified Internal Auditors">Certified Internal Auditors</a> - CIAs) are governed by the international professional standards and code of conduct of the Institute of Internal Auditors.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> While internal auditors are not independent of the companies that employ them, independence and objectivity are a cornerstone of the IIA professional standards; and are discussed at length in the standards and the supporting practice guides and practice advisories. Professional internal auditors are mandated by the IIA standards to be independent of the business activities they audit. This independence and objectivity are achieved through the organizational placement and reporting lines of the internal audit department. Internal auditors of publicly traded companies in the United States are required to report functionally to the board of directors directly, or a sub-committee of the board of directors (typically the audit committee), and not to management except for administrative purposes. As described often in the professional literature for the practice of internal auditing (such as Internal Auditor, the journal of the IIA) -,<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> or other similar and generally recognized frameworks for management control when evaluating an entity's governance and control practices; and apply COSO's "Enterprise Risk Management-Integrated Framework" or other similar and generally recognized frameworks for entity-wide risk management when evaluating an organization's entity-wide risk management practices. Professional internal auditors also use <a href="/wiki/Control_self-assessment" title="Control self-assessment">control self-assessment</a> (CSA) as an effective process for performing their work.</li> <li>Consultant auditors are external personnel contracted by the firm to perform an audit following the firm's <a href="/wiki/Auditing_Standards_Board" title="Auditing Standards Board">auditing standards</a>. This differs from the <a href="/wiki/External_auditor" title="External auditor">external auditor</a>, who follows their own auditing standards. The level of independence is therefore somewhere between the internal auditor and the external auditor. The consultant auditor may work independently, or as part of the audit team that includes internal auditors. Consultant auditors are used when the firm lacks sufficient expertise to audit certain areas, or simply for staff augmentation when staff are not available.</li></ul> <p>The most commonly used external audit standards are the US <a href="/wiki/GAAS" class="mw-redirect" title="GAAS">GAAS</a> of the <a href="/wiki/American_Institute_of_Certified_Public_Accountants" title="American Institute of Certified Public Accountants">American Institute of Certified Public Accountants</a> and the <a href="/wiki/International_Standards_on_Auditing" title="International Standards on Auditing">International Standards on Auditing</a> (ISA) developed by the <a href="/wiki/International_Auditing_and_Assurance_Standards_Board" title="International Auditing and Assurance Standards Board">International Auditing and Assurance Standard</a>. </p> <div class="mw-heading mw-heading2"><h2 id="Performance_audits">Performance audits</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=8" title="Edit section: Performance audits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Performance_audit" title="Performance audit">Performance audit</a> refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources. Safety, security, information systems performance, and environmental concerns are increasingly the subject of audits.<sup id="cite_ref-:0_19-0" class="reference"><a href="#cite_note-:0-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> There are now audit professionals who specialize in <a href="/wiki/Security_audit" class="mw-redirect" title="Security audit">security audits</a> and <a href="/wiki/Information_systems_audit" class="mw-redirect" title="Information systems audit">information systems audits</a>. With nonprofit organizations and <a href="/wiki/Government_agencies" class="mw-redirect" title="Government agencies">government agencies</a>, there has been an increasing need for performance audits, examining their success in satisfying mission objectives<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2024)">citation needed</span></a></i>]</sup>. </p> <div class="mw-heading mw-heading2"><h2 id="Quality_audits">Quality audits</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=9" title="Edit section: Quality audits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Quality_audit" title="Quality audit">Quality audit</a></div> <p>Quality audits are performed to verify conformance to standards through review of objective evidence. A system of quality audits may verify the effectiveness of a quality management system. This is part of certifications such as <a href="/wiki/ISO_9001" class="mw-redirect" title="ISO 9001">ISO 9001</a>. Quality audits are essential to verify the existence of objective evidence showing conformance to required processes, to assess how successfully processes have been implemented, and to judge the effectiveness of achieving any defined target levels. Quality audits are also necessary to provide evidence concerning reduction and elimination of problem areas, and they are a hands-on management tool for achieving continual improvement in an organization. </p><p>To benefit the organization, quality auditing should not only report non-conformance and corrective actions but also highlight areas of good practice and provide evidence of conformance. In this way, other departments may share information and amend their working practices as a result, also enhancing continual improvement. </p> <div class="mw-heading mw-heading2"><h2 id="Project_audit">Project audit</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=10" title="Edit section: Project audit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A project audit provides an opportunity to uncover issues, concerns and challenges encountered during the project lifecycle.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Conducted midway through the project, an audit affords the project manager, project sponsor and project team an interim view of what has gone well, as well as what needs to be improved to successfully complete the project. If done at the close of a project, the audit can be used to develop success criteria for future projects by providing a forensic review. This review identifies which elements of the project were successfully managed and which ones presented challenges. As a result, the review will help the organization identify what it needs to do to avoid repeating the same mistakes on future projects </p><p>Projects can undergo 2 types of Project audits:<sup id="cite_ref-:0_19-1" class="reference"><a href="#cite_note-:0-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p> <ul><li><b>Regular Health Check Audits</b>: The aim of a regular health check audit is to understand the current state of a project in order to increase project success.</li> <li><b>Regulatory Audits</b>: The aim of a regulatory audit is to verify that a project is compliant with regulations and standards. Best practices of NEMEA Compliance Centre describe that, the regulatory audit must be accurate, objective, and independent while providing oversight and assurance to the organization.</li></ul> <p>Other forms of Project audits: </p><p><b>Formal:</b> Applies when the project is in trouble, sponsor agrees that the audit is needed, sensitivities are high, and need to be able prove conclusions via sustainable evidence. </p><p><b>Informal:</b> Apply when a new project manager is provided, there is no indication the projects in trouble and there is a need to report whether the project is as opposed to where its supposed to Informal audits can apply the same criteria as formal audit but there is no need for such a in depth report or formal report.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Energy_audits">Energy audits</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=11" title="Edit section: Energy audits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Energy_audit" title="Energy audit">Energy audit</a></div> <p>An energy audit is an inspection, survey and analysis of energy flows for <a href="/wiki/Energy_conservation" title="Energy conservation">energy conservation</a> in a building, process or system to reduce the amount of energy input into the system without negatively affecting the output(s). </p> <div class="mw-heading mw-heading2"><h2 id="Operations_audit">Operations audit</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=12" title="Edit section: Operations audit"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951" /><div role="note" class="hatnote navigation-not-searchable">Further information: <a href="/wiki/Operational_audit" class="mw-redirect" title="Operational audit">Operational audit</a></div> <p>An operations audit is an examination of the operations of the client's business. In this audit, the auditor thoroughly examines the efficiency, effectiveness and economy of the operations with which the management of the entity (client) is achieving its objective. The operational audit goes beyond the internal controls issues since management does not achieve its objectives merely by compliance of satisfactory system of internal controls. Operational audits cover any matters which may be commercially unsound. The objective of operational audit is to examine Three E's, namely:<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2012)">citation needed</span></a></i>]</sup> Effectiveness – doing the right things with least wastage of resources. Efficiency – performing work in least possible time. Economy – balance between benefits and costs to run the operations<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (December 2011)">citation needed</span></a></i>]</sup> </p><p>A <a href="/wiki/Control_self-assessment" title="Control self-assessment">control self-assessment</a> is a commonly used tool for completing an operations audit.<sup id="cite_ref-CPAJournal_22-0" class="reference"><a href="#cite_note-CPAJournal-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Forensic_audits">Forensic audits</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=13" title="Edit section: Forensic audits"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Also refer to <a href="/wiki/Forensic_accountancy" class="mw-redirect" title="Forensic accountancy">forensic accountancy</a>, <a href="/wiki/Forensic_accountant" title="Forensic accountant">forensic accountant</a> or <a href="/wiki/Forensic_accounting" title="Forensic accounting">forensic accounting</a>. It refers to an investigative audit in which accountants with specialized on both accounting and investigation seek to uncover frauds, missing money and negligence.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (April 2023)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=14" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col"> <ul><li><a href="/wiki/Academic_audit" title="Academic audit">Academic audit</a></li> <li><a href="/wiki/Accounting" title="Accounting">Accounting</a></li> <li><a href="/wiki/Audit_plan" title="Audit plan">Audit plan</a></li> <li><a href="/wiki/Big_Four_accounting_firms" title="Big Four accounting firms">Big Four accounting firms</a></li> <li><a href="/wiki/Clinical_audit" title="Clinical audit">Clinical audit</a></li> <li><a href="/wiki/Comptroller" title="Comptroller">Comptroller</a>, <a href="/wiki/Comptroller_General_(disambiguation)" class="mw-redirect mw-disambig" title="Comptroller General (disambiguation)">Comptroller General</a>, and <a href="/wiki/Comptroller_General_of_the_United_States" title="Comptroller General of the United States">Comptroller General of the United States</a></li> <li><a href="/wiki/Continuous_auditing" title="Continuous auditing">Continuous auditing</a></li> <li><a href="/wiki/Cost_auditing" title="Cost auditing">Cost auditing</a></li> <li><a href="/wiki/Enterprise_risk_management#COSO_ERM_framework" title="Enterprise risk management">COSO</a> framework, <a href="/wiki/Risk_management" title="Risk management">Risk management</a></li> <li><a href="/wiki/EarthCheck" title="EarthCheck">EarthCheck</a></li> <li><a href="/wiki/Financial_audit" title="Financial audit">Financial audit</a>, <a href="/wiki/External_auditor" title="External auditor">External auditor</a>, <a href="/wiki/Certified_Public_Accountant" title="Certified Public Accountant">Certified Public Accountant</a> (CPA), and <a href="/wiki/Audit_risk" title="Audit risk">Audit risk</a></li> <li><a href="/wiki/Information_technology_audit" title="Information technology audit">Information technology audit</a>, <a href="/wiki/History_of_information_technology_auditing" title="History of information technology auditing">History of information technology auditing</a>, and <a href="/wiki/Information_security_audit" title="Information security audit">Information security audit</a></li> <li><a href="/wiki/Internal_audit" title="Internal audit">Internal audit</a></li> <li><a href="/wiki/International_Organization_of_Supreme_Audit_Institutions" title="International Organization of Supreme Audit Institutions">International Organization of Supreme Audit Institutions</a> (INTOSAI)</li> <li><a href="/wiki/Lead_auditor" title="Lead auditor">Lead auditor</a>, under the <a href="/wiki/Chief_audit_executive" title="Chief audit executive">chief audit executive</a> or Director of audit</li> <li><a href="/wiki/Mainframe_audit" title="Mainframe audit">Mainframe audit</a></li> <li><a href="/wiki/Management_auditing" title="Management auditing">Management auditing</a></li> <li><a href="/wiki/Operational_auditing" title="Operational auditing">Operational auditing</a></li> <li><a href="/wiki/Peer_review" title="Peer review">Peer review</a></li> <li><a href="/wiki/Quality_audit" title="Quality audit">Quality audit</a></li> <li><a href="/wiki/Risk-based_internal_audit" title="Risk-based internal audit">Risk-based internal audit</a></li> <li><a href="/wiki/Supreme_audit_institution" title="Supreme audit institution">Supreme audit institution</a></li> <li><a href="/wiki/SOFT_audit" title="SOFT audit">SOFT audit</a></li> <li><a href="/wiki/Technical_audit" title="Technical audit">Technical audit</a></li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=15" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFGupta2004" class="citation book cs1">Gupta, Kamal (November 2004). <i>Contemporary Auditing</i>. McGraw Hill. p. 1095. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/0070585849" title="Special:BookSources/0070585849"><bdi>0070585849</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Contemporary+Auditing&rft.pages=1095&rft.pub=McGraw+Hill&rft.date=2004-11&rft.isbn=0070585849&rft.aulast=Gupta&rft.aufirst=Kamal&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAudit" class="Z3988"></span></span> </li> <li id="cite_note-:1-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-:1_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:1_2-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFPricewaterhouseCoopers" class="citation web cs1">PricewaterhouseCoopers. <a rel="nofollow" class="external text" href="https://www.pwc.com/sk/en/dictionary/audit.html">"Audit"</a>. <i>PwC</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">2022-03-03</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=PwC&rft.atitle=What+is+an+audit%3F&rft.au=PricewaterhouseCoopers&rft_id=https%3A%2F%2Fwww.pwc.com%2Fm1%2Fen%2Fservices%2Fassurance%2Fwhat-is-an-audit.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAudit" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text">Power, Michael (1999), <i>The Audit Society: Rituals of Verification</i>. Oxford: Oxford University Press.</span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFAssurance" class="citation book cs1">Assurance, Auditing and. "Chapter 1". <a rel="nofollow" class="external text" href="http://www.icai.org/post.html?post_id=6193"><i>ICAI - The Institute of Chartered Accountants of India</i></a>. Vol. 1. Institute of Chartered Accountants of India. p. 1.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=bookitem&rft.atitle=Chapter+1&rft.btitle=ICAI+-+The+Institute+of+Chartered+Accountants+of+India&rft.pages=1&rft.pub=Institute+of+Chartered+Accountants+of+India&rft.aulast=Assurance&rft.aufirst=Auditing+and&rft_id=http%3A%2F%2Fwww.icai.org%2Fpost.html%3Fpost_id%3D6193&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAudit" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFLoebShamoo1989" class="citation journal cs1">Loeb, Stephen E.; Shamoo, Adil E. (1989-09-01). 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Retrieved <span class="nowrap">10 March</span> 2012</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+CPA+Journal&rft.atitle=The+Use+of+Control+Self-Assessment+by+Independent+Auditors&rft.date=2005-12&rft.au=Gilbert+W.+Joseph+and+Terry+J.+Engle&rft_id=http%3A%2F%2Fwww.nysscpa.org%2Fcpajournal%2F2005%2F1205%2Fessentials%2Fp38.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAudit" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Audit&action=edit&section=16" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFAmat2008" class="citation ssrn cs1">Amat, O. (2008). "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents". <a href="/wiki/SSRN_(identifier)" class="mw-redirect" title="SSRN (identifier)">SSRN</a> <a rel="nofollow" class="external text" href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1374232">1374232</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=preprint&rft.jtitle=Social+Science+Research+Network&rft.atitle=Earnings+management+and+audit+adjustments%3A+An+empirical+study+of+IBEX+35+constituents&rft.date=2008&rft_id=https%3A%2F%2Fpapers.ssrn.com%2Fsol3%2Fpapers.cfm%3Fabstract_id%3D1374232%23id-name%3DSSRN&rft.aulast=Amat&rft.aufirst=O.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AAudit" class="Z3988"></span></li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px 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behaviour">behaviour</a> / <a href="/wiki/Corporate_environmental_responsibility" title="Corporate environmental responsibility">environmental responsibility</a> / <a href="/wiki/Corporate_responsibility" title="Corporate responsibility">responsibility</a> / <a href="/wiki/Corporate_social_responsibility" title="Corporate social responsibility">social responsibility</a></li> <li><a href="/wiki/Dirty_hands" class="mw-redirect" title="Dirty hands">Dirty hands</a></li> <li><a href="/wiki/Environmental_racism" title="Environmental racism">Environmental racism</a> / <a href="/wiki/Environmental_racism_in_Russia" title="Environmental racism in Russia">in Russia</a> / <a href="/wiki/Environmental_racism_in_the_United_States" title="Environmental racism in the United States">in the United States</a> / <a href="/wiki/Environmental_racism_in_Western_Europe" title="Environmental racism in Western Europe">in Western Europe</a> / <a href="/wiki/Environmental_inequality_in_the_United_Kingdom" title="Environmental inequality in the United Kingdom"> inequality in the UK</a> / <a href="/wiki/Environmental_injustice_in_Europe" title="Environmental injustice in Europe">injustice in Europe</a></li> <li><a href="/wiki/Ethical_banking" title="Ethical banking">Ethical banking</a></li> <li><a href="/wiki/Ethical_code" title="Ethical code">Ethical code</a></li> <li><a href="/wiki/Extended_producer_responsibility" title="Extended producer responsibility">Extended producer responsibility</a></li> <li><a href="/wiki/Externality" title="Externality">Externality</a></li> <li><a href="/wiki/Harm" title="Harm">Harm</a></li> <li><a href="/wiki/Little_Eichmanns" title="Little Eichmanns">Little Eichmanns</a></li> <li><a href="/wiki/Loss_and_damage" class="mw-redirect" title="Loss and damage">Loss and damage</a></li> <li><a href="/wiki/Organizational_ethics" title="Organizational ethics">Organizational ethics</a></li> <li><a href="/wiki/Organizational_justice" title="Organizational justice">Organizational justice</a></li> <li><a href="/wiki/Pollution" title="Pollution">Pollution</a></li> <li><a href="/wiki/Principles_for_Responsible_Investment" title="Principles for Responsible Investment">Principles for Responsible Investment</a></li> <li><a href="/wiki/Racism" title="Racism">Racism</a></li> <li><a href="/wiki/Impact_Assessment" class="mw-redirect" title="Impact Assessment"> Social impact assessment</a></li> <li><a href="/wiki/Social_justice" title="Social justice">Social justice</a></li> <li><a href="/wiki/Social_responsibility" title="Social responsibility">Social responsibility</a></li> <li><a href="/wiki/Stakeholder_theory" title="Stakeholder theory">Stakeholder theory</a></li> <li><a href="/wiki/Sullivan_principles" title="Sullivan principles">Sullivan principles</a></li> <li><a href="/wiki/Transparency_(behavior)" title="Transparency (behavior)">Transparency (behavioral</a></li> <li><a href="/wiki/Transparency_(behavior)" title="Transparency (behavior)">social)</a></li> <li><a href="/wiki/United_Nations_Global_Compact" title="United Nations Global Compact">UN Global Compact</a></li></ul> </div></td><td class="noviewer navbox-image" rowspan="6" style="width:1px;padding:0 0 0 2px"><div><span typeof="mw:File"><a href="/wiki/File:OilCleanupAfterValdezSpill.jpg" class="mw-file-description" title="Clean up after the Exxon Valdez oil spill"><img alt="Clean up after the Exxon Valdez oil spill" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/52/OilCleanupAfterValdezSpill.jpg/250px-OilCleanupAfterValdezSpill.jpg" decoding="async" width="125" height="81" class="mw-file-element" data-file-width="400" data-file-height="259" /></a></span></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Social_accounting" title="Social accounting">Social<br />accounting</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Corporate_crime" title="Corporate crime">Corporate crime</a></li> <li><a href="/wiki/Double_bottom_line" title="Double bottom line">Double bottom line</a></li> <li><a href="/wiki/Ethical_positioning_index" title="Ethical positioning index">Ethical positioning index</a></li> <li><a href="/wiki/Higg_Index" title="Higg Index">Higg Index</a></li> <li><a href="/wiki/Impact_assessment" title="Impact assessment">Impact assessment</a> (<a href="/wiki/Environmental_impact_assessment" title="Environmental impact assessment">environmental</a></li> <li><a href="/wiki/Equality_impact_assessment" title="Equality impact assessment">equality</a></li> <li><a href="/wiki/Social_impact_assessment" title="Social impact assessment">social</a>)</li> <li><a href="/wiki/ISO_26000" title="ISO 26000">ISO 26000</a></li> <li><a href="/wiki/ISO_45001" title="ISO 45001">ISO 45001</a></li> <li><a href="/wiki/Genuine_progress_indicator" title="Genuine progress indicator">Genuine progress indicator</a></li> <li><a href="/wiki/Performance_indicator" title="Performance indicator">Performance indicator</a></li> <li><a href="/wiki/SA8000" title="SA8000">SA 8000</a></li> <li><a href="/wiki/OHSAS_18001" title="OHSAS 18001">OHSAS 18001</a></li> <li><a href="/wiki/Social_return_on_investment" title="Social return on investment">Social return on investment</a></li> <li><a href="/wiki/Whole-life_cost" title="Whole-life cost">Whole-life cost</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Environmental_accounting" title="Environmental accounting">Environmental<br />accounting</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Carbon_accounting" title="Carbon accounting">Carbon accounting</a></li> <li><a href="/wiki/Eco-Management_and_Audit_Scheme" title="Eco-Management and Audit Scheme">Eco-Management and Audit Scheme</a></li> <li><a href="/wiki/Emission_inventory" title="Emission inventory">Emission inventory</a></li> <li><a href="/wiki/Environmental_full-cost_accounting" title="Environmental full-cost accounting">Environmental full-cost accounting</a> / <a href="/wiki/Environmental_conflict" title="Environmental conflict">Environmental conflict</a> / <a href="/wiki/Environmental_impact_assessment" title="Environmental impact assessment">impact assessment</a> / <a href="/wiki/Environmental_management_system" title="Environmental management system">management system</a> / <a href="/wiki/Environmental_profit_and_loss_account" title="Environmental profit and loss account">profit-and-loss account</a></li> <li><a href="/wiki/ISO_14000" class="mw-redirect" title="ISO 14000">ISO 14000</a></li> <li><a href="/wiki/ISO_14031" title="ISO 14031">ISO 14031</a></li> <li><a href="/wiki/Life-cycle_assessment" title="Life-cycle assessment">Life-cycle assessment</a></li> <li><a href="/wiki/Pollutant_release_and_transfer_register" title="Pollutant release and transfer register">Pollutant release and transfer register</a></li> <li><a href="/wiki/Sustainability_accounting" title="Sustainability accounting">Sustainability accounting</a> / <a href="/wiki/Sustainability_measurement" title="Sustainability measurement">measurement</a> / <a href="/wiki/Sustainability_metrics_and_indices" title="Sustainability metrics and indices">metrics and indices</a> / <a href="/wiki/Sustainability_standards_and_certification" title="Sustainability standards and certification">standards and certification</a> / <a href="/wiki/Supply_chain_sustainability" title="Supply chain sustainability">supply chain</a></li> <li><a href="/wiki/Toxics_Release_Inventory" title="Toxics Release Inventory">Toxics Release Inventory</a></li> <li><a href="/wiki/Triple_bottom_line" title="Triple bottom line">Triple bottom line</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Reporting</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Global_Reporting_Initiative" title="Global Reporting Initiative">Global Reporting Initiative</a></li> <li><a href="/wiki/GxP" title="GxP">GxP guidelines</a></li> <li><a href="/wiki/Sustainability_reporting" title="Sustainability reporting">Sustainability reporting</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a class="mw-selflink selflink">Auditing</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Community-based_monitoring" title="Community-based monitoring">Community-based monitoring</a></li> <li><a href="/wiki/Environmental_audit" title="Environmental audit">Environmental</a> (<a href="/wiki/Environmental_certification" title="Environmental certification">certification</a>)</li> <li><a href="/wiki/Fair_trade" title="Fair trade">Fair trade</a> (<a href="/wiki/Fair_trade_certification" title="Fair trade certification">certification</a>)</li> <li><a href="/wiki/ISO_19011" title="ISO 19011">ISO 19011</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Accord_on_Fire_and_Building_Safety_in_Bangladesh" title="Accord on Fire and Building Safety in Bangladesh">Bangladesh Accord</a></li> <li><a href="/wiki/Benefit_corporation" title="Benefit corporation">Benefit corporation</a></li> <li><a href="/wiki/Child_labour" title="Child labour">Child labour</a></li> <li><a href="/wiki/Community_interest_company" title="Community interest company">Community interest company</a></li> <li><a href="/wiki/Conflict_of_interest" title="Conflict of interest">Conflict of interest</a></li> <li><a href="/wiki/Disaster" title="Disaster">Disasters</a></li> <li><a href="/wiki/Disinvestment" title="Disinvestment">Disinvestment</a></li> <li><a href="/wiki/Ecolabel" title="Ecolabel">Eco-labeling</a></li> <li><a href="/wiki/Environmental_degradation" title="Environmental degradation">Environmental degradation</a></li> <li><a href="/wiki/Environmental_pricing_reform" title="Environmental pricing reform">Environmental pricing reform</a></li> <li><a href="/wiki/Environmental,_social,_and_corporate_governance" class="mw-redirect" title="Environmental, social, and corporate governance">Environmental, social, and corporate governance</a></li> <li><a href="/wiki/Ethical_consumerism" title="Ethical consumerism">Ethical consumerism</a></li> <li><a href="/wiki/Euthenics" title="Euthenics">Euthenics</a></li> <li><a href="/wiki/Global_justice_movement" title="Global justice movement">Global justice movement</a></li> <li><a href="/wiki/Health_impact_assessment" title="Health impact assessment">Health impact assessment</a></li> <li><a href="/wiki/Market_governance_mechanism" title="Market governance mechanism">Market governance mechanism</a></li> <li><a href="/wiki/Product_certification" title="Product certification">Product certification</a></li> <li><a href="/wiki/Public_participation" title="Public participation">Public participation</a></li> <li><a href="/wiki/SDG_Publishers_Compact" title="SDG Publishers Compact">SDG Publishers Compact</a></li> <li><a href="/wiki/Social_enterprise" title="Social enterprise">Social enterprise</a></li> <li><a href="/wiki/Socially_responsible_business" title="Socially responsible business">Socially responsible business</a></li> <li><a href="/wiki/Socially_responsible_investing" title="Socially responsible investing">Socially responsible investing</a></li> <li><a href="/wiki/Socially_responsible_marketing" title="Socially responsible marketing">Socially responsible marketing</a></li> <li><a href="/wiki/Stakeholder_(corporate)" title="Stakeholder (corporate)">Stakeholder</a> (<a href="/wiki/Stakeholder_engagement" title="Stakeholder engagement">engagement</a>)</li> <li><a href="/wiki/Supply_chain_management" title="Supply chain management">Supply chain management</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="3"><div> <ul><li><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Symbol_portal_class.svg" class="mw-file-description" title="Portal"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/e/e2/Symbol_portal_class.svg/20px-Symbol_portal_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/e/e2/Symbol_portal_class.svg/40px-Symbol_portal_class.svg.png 1.5x" data-file-width="180" data-file-height="185" /></a></span> <a href="/wiki/Portal:Environment" title="Portal:Environment">Environment portal</a></li> <li><span class="noviewer" 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